2016年ACCA考试知识点:公司法与商法(1)[1]

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2016年ACCA考试知识点:公司法与商法(1)[1]
2016年ACCA考试知识点:公司法与商法(1)[1]特许公认会计师(ACCA/CAT)
Chapter 1 Structure of the legal system

  1 Distinction between criminal and civil law

  1.1 Civil law

  Who brings the action?

  Claimant (plaintiff) against Defendant.

  E.g. Brown v Jones

  Burden & standard of proof?

  Claimant must prove liability on 'balance of probabilities'

  Where is action heard?

  Small claims, County & High Court

  Who decides liability/remedy?

  Usually Judge alone

  Remedy?Compensation. E.g. damages

  1.2 Criminal law

  Who brings the action?

  Prosecution (Regina) against Accused.

  E.g. R v Smith

  Burden & standard of proof?

  Prosecution must prove guilt ‘beyond reasonable doubt’

  Where is action heard?

  Magistrates & Crown Court

  Who decides guilt/sentence?

  Magistrates/Judge/Jury

  Sentence?

  Fine/Imprisonment/Community order

  2 The courts of law

  2.1 The European Courts:

  (a) Court of the European Union (European Court of Justice) (not to be confused with European Court of Human Rights);

  (i) Hears references and appeals from courts of member states on matters of European Law;

  (ii) On European Law matters can overrule decisions of any UK court;

  (b) European Court of Human Rights:

  (i) The final source of appeal on European Convention on Human Rights matters. (Note that the Convention is now incorporated into UK law by Human Rights Act 1998);

  (ii) There is no appeal from the European Court of Human Rights to European Court of Justice.

  2.2 The House of Lords:

  (a) Highest UK court;

  (b) Personnel – Lords of Appeal in Ordinary (Law Lords) . 5 will usually sit on an appeal;

  (c) Jurisdiction – purely appellate. Hears appeals from :

  – Both divisions of the Court of Appeal

  – The divisional court of the Queens Bench Division of the High Court

  – The High Court by "leap映爀漀最 procedu特许公认会计师(ACCA/CAT)